The dissertation deals with the research question of how the Swiss federal reform 2008 (NFA) has changed vertical fiscal power relations in Switzerland and what can be learned from these findings for institutional design in federations in general. The main part of this cumulative dissertation is composed of four empirical studies, each of them contributing to the overall research question. The first study in chapter 2 takes a macro-perspective and focuses on the impact of the NFA on subnational fiscal autonomy. In the second study in chapter 3, I extend the perspective by taking into account the role of municipalities. Using a cross-cantonal comparison and focusing on the policy area of special schools, I assess the impact of local authorities sitting in the cantonal parliament on the cost distribution formula between the cantons and the municipalities. In the third study in chapter 4, I examine whether the effects found for the particular policy area examined in chapter 3 can be identified throughout all ...